Legal Opinion
Kitch v. Commissioner
Court of Appeals for the Tenth Circuit
Decided December 31, 1996No. 95-9015 through 95-9019PublishedCited by 15 opinions
1Opinion of the Court
LOGAN, Circuit Judge.
Paul and Josephine Kitch were divorced in 1973, with Paul obligated to pay Josephine alimony until one of them died or she remarried. Both died in October 1987, Josephine eleven days before Paul. Josephine’s estate filed a claim against Paul’s estate for $480,-000 in unpaid alimony that had accrued over a period of several years. The claim ultimately was compromised by an agreement that Josephine’s estate would receive all the assets in Paul’s probate estate after payment of taxes and expenses. Her estate received $362,326 in 1989.
On their 1989 income tax returns both…
2Cases cited12 opinions
- Stewart v. CommissionerUnited States Tax Court · 1947
- Dorothy Olster v. Commissioner of Internal Revenue ServiceCourt of Appeals for the Eleventh Circuit · 1985
- Grant v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1953
- Twinam v. CommissionerUnited States Tax Court · 1954
- Reighley v. CommissionerUnited States Tax Court · 1951
7 more not listed; retrieve them via the Exa API.
3Cited by15 opinions
- Shaltz v. Comm'rUnited States Tax Court · 2003
- Okerson v. Comm'rUnited States Tax Court · 2004
- Weaver v. Comm'rUnited States Tax Court · 2003
- Louise F. Young, A/K/A Louise Y. Ausman James R. Ausman v. Commissioner of Internal Revenue, John B. Young Martha H. Young v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 2001
- Springer v. Comm'rUnited States Tax Court · 2003
10 more not listed; retrieve them via the Exa API.